CLA-2 RR:TC:FC 959096K
Mr. Samuel Feliciano
SGS Government Programs Inc.
8120 N.W. 53rd St. Suite 200
Miami, Florida 33166
RE: Tariff Classification of Aloe Vera Gel & Aloe Berry Nectar;
Modification of New York
Ruling Letter (NYRL) A80740
Dear Sir:
In your letter of March 28, 1996, you requested that we
reconsider NYRL A80740 dated March 18, 1996, which held that
products known as Aloe Vera Gel and Aloe Berry Nectar were
classified as waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or flavored, and
other nonalcoholic beverages, in subheading 2202.90.90, Harmonized
Tariff Schedule of the United States (HTSUS), with duty at the
general rate of 0.3 cents per liter. This letter is to inform you
that based on the additional information submitted, NYRL A80740 no
longer reflects the views of the Customs Service and is modified in
accordance with section 177.9(d) of the Customs Regulations (19 CFR
177.9(d)). Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
hereinafter, section 625), notice of the proposed modification of
NYRL A80740 was published on October 30,1996, in the Customs
Bulletin, in Volume 30, No. 44. The following represents our
position.
FACTS:
Aloe Vera Gel is stated to contain raw aloe vera, sorbitol,
ascorbic acid, citric acid, potassium sorbate, sodium benzoate,
papain, xanthan gum and tocopherol.
Aloe Berry Nectar contains raw aloe vera gel, fructose,
sorbitol natural cranberry and apple juice concentrate, ascorbic
acid, citric acid, potassium sorbate, sodium benzoate, papain,
xanthan gum tocopherol and artificial color.
The products contain no water other than that which is
extracted from the aloe vera plant leaves during the manufacturing
process. The products are drinkable and can be consumed directly
or mixed with other items. The products are packaged in one liter
containers, and the recommended daily ingestion regimen is four
fluid ounces.
ISSUE:
The issue is whether the products are food supplements
classified as other food preparations not elsewhere specified or
included, in subheading 2106.90.99, HTSUS.
LAW AND ANALYSIS:
Heading 2202 provides for waters, including natural or
artificial waters, and aerated waters, containing added sugar or
other sweetening matter or flavored, and other nonalcoholic
beverages, not including fruit or vegetable juices of heading 2009.
In NYRL A80740, the products were classified as other nonalcoholic
beverages, in subheading 2202.90.90, HTSUS, because based on the
information, it was believed that the products, not put up in
dosage form, were taken for nutritional beverage purposes and not
as food supplements.
The products marketed, sold and distributed as nutritional
supplements and used specifically for nutritional purposes as part
of a dietary regimen are food supplements rather than beverages,
and are classified in subheading 2106.90.99, HTSUS.
HOLDING:
The products described above as Aloe Vera Gel and Aloe Berry
Nectar, are classified as other food preparations not elsewhere
specified or included, in subheading 2106.90.99, HTSUS (1996), with
duty at the general rate of 8.8 percent ad valorem.
NYRL A80740, dated March 18, 1996, is modified.
In accordance with 19 U.S.C. 1625, this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does
not constitute a change of practice or position in accordance with
section 177.10(c)(1), of the Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division